Excel在財務(wù)中的應(yīng)用 第3版 試卷及答案 卷二

科目編碼,科目名稱,期初借方余額,期初貸方余額,本期借方發(fā)生額,本期貸方發(fā)生額,期末借方余額,期末貸方余額

1001,庫存現(xiàn)金,"14,520.00",,"8,645.30","7,146.00","16,019.30",0.00

1002,銀行存款,"484,070.17",,"1,180,088.28","1,090,499.58","573,658.87",0.00

100201,中行,"208,688.92",,"778,918.28","598,563.58","389,043.62",0.00

100202,工行,"275,381.25",,"401,170.00","491,936.00","184,615.25",0.00

1012,其他貨幣資金,"130,000.00",,"585,000.00","374,500.00","340,500.00",0.00

101201,外埠存款,"20,000.00",,0.00,0.00,"20,000.00",0.00

101202,銀行匯票,"110,000.00",,"585,000.00","374,500.00","320,500.00",0.00

1101,交易性金融資產(chǎn),"45,000.00",,"3,000,000.00",0.00,"3,045,000.00",0.00

1121,應(yīng)收票據(jù),"200,000.00",,"1,684,800.00","734,070.00","1,150,730.00",0.00

1122,應(yīng)收賬款,"378,000.00",,"1,170,000.00","1,178,775.00","369,225.00",0.00

112201,風(fēng)行工作室,,"172,000.00",0.00,"1,178,775.00",0.00,"1,350,775.00"

112202,嘉形天下工作室,"550,000.00",,"1,170,000.00",0.00,"1,720,000.00",0.00

1231,壞賬準備,,"3,261.00","4,504.50","31,656.00",0.00,"30,412.50"

1123,預(yù)付賬款,"15,250.80",,0.00,0.00,"15,250.80",0.00

112301,華誼兄弟,"25,250.80",,0.00,0.00,"25,250.80",0.00

112302,夢洛酒業(yè),,"10,000.00",0.00,0.00,0.00,"10,000.00"

1221,其他應(yīng)收款,"4,800.00",,"38,000.00","1,300.00","41,500.00",0.00

122101,吳彥祖,"3,500.00",,"38,000.00",0.00,"41,500.00",0.00

122102,陳柏霖,"1,300.00",,0.00,"1,300.00",0.00,0.00

1402,在途物資,"368,239.40",,"703,000.00","703,000.00","368,239.40",0.00

140201,甲材料,"178,239.40",,"601,000.00","601,000.00","178,239.40",0.00

140202,乙材料,"190,000.00",,"102,000.00","102,000.00","190,000.00",0.00

1403,原材料,"137,810.87",,"1,307,500.00","455,316.36","989,994.51",0.00

140301,甲材料,"64,898.72",,"601,000.00","303,000.00","362,898.72",0.00

140302,乙材料,"25,748.38",,"102,000.00","51,000.00","76,748.38",0.00

140303,丙材料,"47,163.77",,"604,500.00","101,316.36","550,347.41",0.00

1411,周轉(zhuǎn)材料,"52,900.00",,0.00,"13,754.70","39,145.30",0.00

141101,包裝物,"10,000.00",,0.00,"8,000.00","2,000.00",0.00

141102,低值易耗品,"42,900.00",,0.00,"5,754.70","37,145.30",0.00

1405,庫存商品,"4,036,504.48",,"1,382,553.84","1,417,249.56","4,001,808.76",0.00

140501,A產(chǎn)品,"2,562,738.05",,"1,140,153.84","714,249.56","2,988,642.33",0.00

140502,B產(chǎn)品,"1,473,766.43",,"242,400.00","703,000.00","1,013,166.43",0.00

1601,固定資產(chǎn),"581,311.08",,"1,017,000.00","835,000.00","763,311.08",0.00

1602,累計折舊,,"150,000.00","139,480.00","42,718.24",0.00,"53,238.24"

1604,在建工程,,,0.00,0.00,0.00,0.00

1606,固定資產(chǎn)清理,,,"24,120.00","24,120.00",0.00,0.00

1701,無形資產(chǎn),,,"50,000.00",0.00,"50,000.00",0.00

170101,專利,,,"50,000.00",0.00,"50,000.00",0.00

1702,累計攤銷,,,0.00,"7,250.00",0.00,"7,250.00"

2001,短期借款,,"240,000.00",0.00,"3,000,000.00",0.00,"3,240,000.00"

2201,應(yīng)付票據(jù),,"300,000.00",0.00,"121,680.00",0.00,"421,680.00"

2202,應(yīng)付賬款,,"916,850.00","620,000.00","585,000.00",0.00,"881,850.00"

220201,壹星娛樂公司,,"525,000.00","600,000.00","585,000.00",0.00,"510,000.00"

220202,熊貓直播,,"391,850.00","20,000.00",0.00,0.00,"371,850.00"

2211,應(yīng)付職工薪酬,,,"571,578.50","585,982.82",0.00,"14,404.32"

2221,應(yīng)交稅費,,,"1,158,279.83","1,351,724.00",0.00,"193,444.17"

2231,應(yīng)付利息,,,0.00,0.00,0.00,0.00

2241,其他應(yīng)付款,,"481,000.00",0.00,"6,840.00",0.00,"487,840.00"

2501,長期借款,,,0.00,"800,000.00",0.00,"800,000.00"

250101,本金,,,0.00,"800,000.00",0.00,"800,000.00"

250102,應(yīng)付利息,,,0.00,0.00,0.00,0.00

4001,實收資本,,"2,000,000.00",0.00,"800,000.00",0.00,"2,800,000.00"

400101,鹿晗,,"1,000,000.00",0.00,0.00,0.00,"1,000,000.00"

400102,迪麗熱巴,,"1,000,000.00",0.00,0.00,0.00,"1,000,000.00"

400103,娜扎,,,0.00,"800,000.00",0.00,"800,000.00"

4002,資本公積,,,0.00,0.00,0.00,0.00

4101,盈余公積,,,0.00,0.00,0.00,0.00

4103,本年利潤,,,"1,605,823.78","2,436,000.00",0.00,"830,176.22"

4104,利潤分配,,"2,357,295.80",0.00,0.00,0.00,"2,357,295.80"

5001,生產(chǎn)成本,,,"1,382,553.84","1,029,345.61","353,208.23",0.00

500101,A產(chǎn)品,,,"872,109.00","580,448.40","291,660.60",0.00

500102,B產(chǎn)品,,,"510,444.84","448,897.21","61,547.63",0.00

5101,制造費用,,,"85,682.70","85,682.70",0.00,0.00

6001,主營業(yè)務(wù)收入,,,"2,440,000.00","2,440,000.00",0.00,0.00

600101,A產(chǎn)品,,,"1,440,000.00","1,440,000.00",0.00,0.00

600102,B產(chǎn)品,,,"1,000,000.00","1,000,000.00",0.00,0.00

6061,營業(yè)外收入,,,"6,000.00","6,000.00",0.00,0.00

6111,投資收益,,,"10,000.00","10,000.00",0.00,0.00

6401,主營業(yè)務(wù)成本,,,"1,071,701.00","1,071,701.00",0.00,0.00

640101,A產(chǎn)品,,,"683,000.00","683,000.00",0.00,0.00

640102,B產(chǎn)品,,,"388,701.00","388,701.00",0.00,0.00

6403,營業(yè)稅金及附加,,,"18,180.07","18,180.07",0.00,0.00